Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Deduction u/s 54 is allwable to assessee applying rule of purposive construction and the object which Section 54F seeks to achieve if on facts it was proved that Money has only been contributed by the assessee irrespective the fact that land belong to HUF which is not stranger to assessee.
Deduction u/s 54 is allwable to assessee applying rule of purposive construction and the object which Section 54F seeks to achieve if on facts it was proved that Money has only been contributed by the assessee irrespective the fact that land belong to HUF which is not stranger to assessee.
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